CALSERV: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CALSERV
Largest movements
- Tangible fixed assets +€25,322
up €25,322 (+52.2%), from €48,473 to €73,796
of which Leasing and similar rights: +€25,475
- Receivables within one year -€23,913
down €23,913 (-37.4%), from €63,854 to €39,941
of which Trade receivables: -€20,986
- Cash +€21,439
up €21,439 (+58.1%), from €36,909 to €58,348
mainly Receivables within one year (+€23,913) and Depreciation (+€19,012)
- Current investments +€10,057
new in 2025: €10,057
- Deferred charges and accrued income +€2,326
new in 2025: €2,326
- Debts after one year +€18,159
up €18,159 (+64.2%), from €28,299 to €46,458
- Reserves +€17,087
up €17,087 (+24.9%), from €68,508 to €85,595
of which Distributable reserves: +€17,087
- Tax, wage and social debts -€6,192
down €6,192 (-38.4%), from €16,116 to €9,925
- Current portion of long-term debt +€4,544
up €4,544 (+59.7%), from €7,616 to €12,160
- Other debts -€2,375
down €2,375 (-31.7%), from €7,500 to €5,125
- Depreciation -€1,393
down €1,393 (-6.8%), from €20,405 to €19,012
- Gross operating margin -€1,369
down €1,369 (-2.9%), from €47,925 to €46,556
- Financial charges +€913
up €913 (+43.0%), from €2,120 to €3,033
- Other operating charges -€863
down €863 (-35.9%), from €2,403 to €1,541
- Taxes -€760
down €760 (-10.4%), from €7,313 to €6,553
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,617 | €186,658 | +€33,041 | +21.5% |
| Fixed assets | 21/28 | €48,473 | €73,796 | +€25,322 | +52.2% |
| Tangible fixed assets | 22/27 | €48,473 | €73,796 | +€25,322 | +52.2% |
| Plant, machinery and equipment | 23 | €11,532 | €10,544 | -€987 | -8.6% |
| Furniture and vehicles | 24 | €2,227 | €3,061 | +€834 | +37.5% |
| Leasing and similar rights | 25 | €34,715 | €60,190 | +€25,475 | +73.4% |
| Current assets | 29/58 | €105,144 | €112,863 | +€7,719 | +7.3% |
| Stocks and contracts in progress | 3 | €4,381 | €2,191 | -€2,191 | -50.0% |
| Stocks | 30/36 | €4,381 | €2,191 | -€2,191 | -50.0% |
| Amounts receivable within one year | 40/41 | €63,854 | €39,941 | -€23,913 | -37.4% |
| Trade receivables | 40 | €60,927 | €39,941 | -€20,986 | -34.4% |
| Other amounts receivable | 41 | €2,927 | - | -€2,927 | |
| Current investments | 50/53 | - | €10,057 | +€10,057 | |
| Cash at bank and in hand | 54/58 | €36,909 | €58,348 | +€21,439 | +58.1% |
| Deferred charges and accrued income | 490/1 | - | €2,326 | +€2,326 | |
| Total equity and liabilities | 10/49 | €153,617 | €186,658 | +€33,041 | +21.5% |
| Equity | 10/15 | €88,508 | €105,595 | +€17,087 | +19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,508 | €85,595 | +€17,087 | +24.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €66,508 | €83,595 | +€17,087 | +25.7% |
| Amounts payable | 17/49 | €65,110 | €81,064 | +€15,954 | +24.5% |
| Amounts payable after more than one year | 17 | €28,299 | €46,458 | +€18,159 | +64.2% |
| Financial debts | 170/4 | €28,299 | €46,458 | +€18,159 | +64.2% |
| Amounts payable within one year | 42/48 | €36,810 | €34,606 | -€2,205 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €7,616 | €12,160 | +€4,544 | +59.7% |
| Trade debts | 44 | €5,578 | €7,396 | +€1,818 | +32.6% |
| Suppliers | 440/4 | €5,578 | €7,396 | +€1,818 | +32.6% |
| Taxes, remuneration and social security | 45 | €16,116 | €9,925 | -€6,192 | -38.4% |
| Taxes | 450/3 | €16,116 | €9,925 | -€6,192 | -38.4% |
| Other amounts payable | 47/48 | €7,500 | €5,125 | -€2,375 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,405 | €19,012 | -€1,393 | -6.8% |
| Other operating charges | 640/8 | €2,403 | €1,541 | -€863 | -35.9% |
| Gross operating margin | 9900 | €47,925 | €46,556 | -€1,369 | -2.9% |
| Operating profit (loss) | 9901 | €25,116 | €26,003 | +€887 | +3.5% |
| Financial income | 75/76B | - | €670 | +€670 | |
| Recurring financial income | 75 | - | €670 | +€670 | |
| Financial charges | 65/66B | €2,120 | €3,033 | +€913 | +43.0% |
| Recurring financial charges | 65 | €2,120 | €3,033 | +€913 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €22,996 | €23,640 | +€644 | +2.8% |
| Income taxes | 67/77 | €7,313 | €6,553 | -€760 | -10.4% |
| Profit (loss) for the period | 9904 | €15,683 | €17,087 | +€1,404 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,683 | €17,087 | +€1,404 | +9.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.